An Analysis of Potential Effects of Defense Business Operations Fund Policies on Logistic Support Activities.
Abstract
This study examined potential effects of Defense Business Operations Fund) (DBOF) policies on logistic support activities. To do this, the study examined the history of managerial accounting, the Defense Management Review Process, the implementation and guidance documents for DBOF and Unit Cost Resourcing (UCR), and Defense Management Report Decisions that were applicable to DBOF and UCR. This background allowed a comparison between developments in cost accounting in the private sector and the new financial environment formed by DBOF and UCR. Theory of Constraints (TOC) management concepts were presented and examined in the analysis as one possible method of management under the DBOF/UCR financial environment. The TOC thought Process was used to perform a policy analysis. The authors followed a grounded theory approach to build a model of the pre-DBOF/UCR logistic support environment and then to generate a model of the post-DBOF/UCR logistic support environment. A TOC effect-cause-effect logic tree mapping possible results of management decisions under the DBOF/ UCR environment was developed next. The authors concluded that middle-level managers could use the TOC management concepts and thought process to shift from a cost reduction focus to a throughput improvement focus and better function under the DBOF.
Document Details
- Document Type
- Technical Report
- Publication Date
- Sep 01, 1992
- Accession Number
- ADA259452
Entities
People
- Forrest A. Durham
- Sterling K. Dugger
Organizations
- Air Force Institute of Technology